Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 24TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 26213 OF 2024 PETITIONER/S:
M/S.BRAINTECH IT SOLUTIONS PRIVATE LIMITED, GROUND FLOOR, BRAINTECH HUB, POLY JUNCTION, ALAGAPPANAGAR, AMBALLUR, NENMENIKKARA, THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, PRAVEEN PAUL VARGHESE, PIN - 680302 BY ADVS.
P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S:
1 UNION OF INDIA, REPRESENTED BY SECRETARY, TO GOVERNMENT MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 2 STATE OF KERALA , REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND C. E.
DEPARTMENT,CENTRAL TAX AND CENTRAL EXCISE, C R BUILDING, I.S.PRESS ROAD, COCHIN, PIN - 682018 4 SUPERINTENTDENT, CENTRAL GST DEPARTMENT, CENTRAL TAX AND CENTRAL EXCISE, CHALAKKUDY DIVISION, I FLOOR, MAJESTIC SQUARE, NEAR HEAD POST OFFICE, CHALAKKUDY, PIN - 680307 OTHER PRESENT:
SRI. GIRISH KUMAR V (SR SC), SRI. T C KRISHNA (DSGI IN CHARGE) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.26213/2024 -2- J U D G M E N T The petitioner is aggrieved by the fact that input tax credit has been denied to him on the ground that there was delay in filing the return in Form GSTR 3B.
2.
The learned counsel appearing for the petitioner submits that the issue raised in the writ petition is covered by a declaration of law as contained in M. Trade Links v. Union of India; 2024 KLT OnLine 1624 upholding the constitutional validity of Section 16 (4) of the CGST / SGST Act, however, directing that all returns filed in GSTR 3B upto 30th November of the relevant year would be valid for the purposes of claiming input tax credit.
3.
Heard the learned counsel for the petitioner, learned Government Pleader for 2nd respondent, the learned Standing Counsel appearing for respondents 3 and 4 and Sri. T.C. Krishna, DSGI in charge for respondent No.1.
4.
In the light of the above, this writ petition will stand disposed of directing the 4th respondent to consider the claim of the petitioner for input tax credit for the year 2018-19 in terms of the directions contained in the judgment of this court in M. Trade Links (supra) and further directing the said respondent to grant input tax credit to the petitioner if the claim of the petitioner is also covered by the directions issued by this court in M. Trade
W.P (C) No.26213/2024 -3- Links (supra). In order to enable reconsideration of the matter by the 4th respondent, Ext.P3 will stand set aside to the extent that it denies input tax credit on account of belated filing of GSTR 3B.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.26213/2024 -4- APPENDIX OF WP(C) 26213/2024 PETITIONER EXHIBITS Exhibit - P1 TRUE COPY OF THE SHOW CAUSE NOTICE HAVING NO.09/GST/CHALAKUDY/ SUPDT/2023-24 DATED 11.12.2023 WAS ISSUED U/S. 73(1) OF THE ACT, 2017 BY THE 4TH RESPONDENT.
Exhibit - P2 TRUE COPY OF THE REPLY DATED 19.12.2023 FILED BY THE PETITIONER .
Exhibit - P3 TRUE COPY OF THE ORDER UNDER SECTION 73 OF THE ACT HAVING NO. 23/GST/CHALAKUDY/SUPDT/2024-25 DATED 26.04.2024 FOR THE YEAR 2018-19 ISSUED BY THE 4TH RESPONDENT.